There
is a lively investment management sector in
Gibraltar, with 33 licensed portfolio management
firms as of 2007. Assets under management totalled
GBP 11.8bn in December 2006. Many of the banks
in Gibraltar also offer investment management
services, and there are also independent stockbrokers.
The
investment fund sector is regulated under the
Financial Services (Collective Investment Schemes)
Regulations 1992, as amended.
Investment
funds in Gibraltar are usually formed under
a trust deed either as unit trusts or mutual
funds, or under the Companies Ordinance as private
or public companies. Non-resident holders of
units or shares in funds held under trust will
receive distributions untaxed.
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